{"id":"W2002250530","doi":"10.2308/accr-50197","title":"The Effect of <i>Ex Ante</i> Management Forecast Accuracy on the Post-Earnings-Announcement Drift","year":2012,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":68,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Ex-ante; Earnings; Quarter (Canadian coin); Econometrics; Post-earnings-announcement drift; Economics; Earnings management; Business; Earnings per share; Finance; Macroeconomics; Geography","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00978064,0.0005375525,0.0005791053,0.00008451728,0.001299217,0.0004762965,0.002093528,0.0000504042,0.0003248518],"category_scores_gemma":[0.01235013,0.0002478608,0.0003715368,0.001014623,0.0002360966,0.001035309,0.001336195,0.0005703078,0.00177322],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007450391,"about_ca_system_score_gemma":0.00001102197,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002056238,"about_ca_topic_score_gemma":0.00001292834,"domain_scores_codex":[0.996273,0.0001949212,0.000874683,0.0004245761,0.001228958,0.001003794],"domain_scores_gemma":[0.9828894,0.001671928,0.01366766,0.001509108,0.0002402967,0.00002164132],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001577221,0.0001340377,0.06165122,0.009888531,0.0005984271,0.000007977878,0.0002099395,0.00006509144,0.0001040047,0.05648475,0.169128,0.7015703],"study_design_scores_gemma":[0.0003338425,0.00004469517,0.02238242,0.003825603,0.0005817912,0.000003561311,0.0001444097,0.00008651461,0.00005285574,0.0001045807,0.9721154,0.0003243498],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5674244,0.09010036,0.00237961,0.06855083,0.004263079,0.01626751,0.00001851655,0.0007676213,0.2502281],"genre_scores_gemma":[0.9675075,0.01178425,0.00002503438,0.01716687,0.001553122,0.0003627907,0.00002130655,0.00009889037,0.001480253],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8029875,"threshold_uncertainty_score":0.9999974,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01062211718710184,"score_gpt":0.2357376954683769,"score_spread":0.225115578281275,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}